TaxTMI 
TaxTMI 
1996 (9) TMI 569
X X X X Extracts X X X X
X X X X Extracts X X X X
....on have prayed that clauses (iv)(a) and (iv)(b) added by the said amending Notification No. A-5-488-ST-V(12) dated 3rd March, 1989 (annexure F) are declared ultra vires. 2. It is not necessary to give details of facts. Suffice it to say that the petitioner No. 1 carries on the business of manufacture and sale of vegetable oils and de-oiled cakes for which it has set up a new industrial unit at v....
X X X X Extracts X X X X
X X X X Extracts X X X X
....har district, comes in a backward district, i.e., category C. Thereafter, this notification was amended and new clauses were inserted in item No. (iv) which read as under: "(iv)(a) Dealers registered as small-scale industrial units registered with the Industries Department of Government of Madhya Pradesh who have established electronics, telecommunications or food processing industrial unit in a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stalled in the advanced districts, like food processing, are getting the benefits of tax for a period of 11 years. Therefore, the petitioner has challenged the notification on the ground of discrimination. It is true that earlier entry was consumer goods and the petitioners were not covered, therefore the petitioner was getting benefit of tax concession for a period of 7 years. Now, clause (iv) ha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e advanced districts, should also be given the benefit of exemption of tax for a period of 11 years and in that, one of the industry is the food processing industry. Therefore, it was a policy decision which was taken and the tax concession to the industries, like telecommunication, food processing unit, etc., installed in the advanced district has been granted in the form of exemption from tax fo....